Central Illinois Amateur Athletic Assoc

Nonprofit profile at a glance

EIN
453732829
IRS 990-EZ coverage
2013–2013
Forms available
Form 990-EZ 2013
Location
Effingham, IL, USA
Phone
2173429762
Rating
89
Verdict
STRONG
Rating confidence
Moderate
Sector
Sports Associations &Training Facilities

Reported finances

Revenue
$159,732
Expenses
$142,670
Assets
$65,684
Liabilities
$355

Source: IRS Form 990-EZ. Selected filing: tax year 2013. Amounts in USD.

Leadership & pay

3 people listed

Executive titles in this filing

  • CHRISTOPHER KOESTER (PRESIDENT)
  • STEVEN BONE (VICE PRESIDENT/TREASURER)
  • MARK NIEMERG (VICE PRESIDENT/SECRETARY)

People named in this filing

  • CHRISTOPHER KOESTER (PRESIDENT)
  • STEVEN BONE (VICE PRESIDENT/TREASURER)
  • MARK NIEMERG (VICE PRESIDENT/SECRETARY)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2013. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide area youth with the opportunity to engage in a variety of recreational and sporting activities in a safe environment.

What it reported doing in 2013

The association hosts baseball pitching and hitting clinics, gymnastic classes, softball clinics, soccer leagues, and golf clinics to teach fundamental skills to approximately 500 area youth in a safe environment. The association conducts activities 7 days a week october through march, and 5 days a week april through september.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and the available information about grant readiness automatic revocation leaves an important question unanswered.

Rating breakdown

  • Financial Efficiency: 92
  • Transparency & Controls: 100
  • Sustainability: 58
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 87.6%; rating input score 88
  • Program expense ratio: 98%; rating input score 98

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 10.7%; rating input score 66; 66th percentile among comparable filings
  • Total-asset coverage ratio: 0.46; rating input score 39; 39th percentile among comparable filings
  • Liabilities to assets ratio: 0.01; rating input score 65; 65th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 87.6% of revenue deployed · 98% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $140K in reported program spending
  • Leadership: top reported pay $0 · 3 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 3 filed schedules
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

Grant-readiness screening is separate from the live rating, not a measure of program quality. Review the source records before making a grant decision.

  • Moderate — Sustainability: Total-asset coverage ratio scored 39/100.
  • High — Grant Readiness: Automatic revocation: this organization had its federal tax-exempt status automatically revoked.